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Prior research in IS offshoring has highlighted issues in software development projects arising from differences in culture, from status differences and resource inequalities, as well as from asset-related characteristics. Based on Practice Theory and Transaction Cost Economics, we integrate these three perspectives into a single research model explaining the relation between the outcome of offshore ISD projects and cultural, social, and asset-related characteristics of the projects. We substantiate our model with a multiple-case study in two settings in which German companies have offshored ISD projects to India and China. Thereby, we also address a severe drawback of contemporary intercultural IS offshoring research: the neglect of China as the most rapidly growing IS offshoring location at present.